Customs Anti-smuggling Act Article 41-1

Ⅰ.Where a customs broker or shipper is aware of a false statement, but still lets a carrier or a warehouse operator to reproduce such information in the documents related to the turnover or warehousing of the import or export goods concerned, or makes the carrier or operator to endorse such information, the broker or shipper shall be imposed with a fine of no less than NTD 6,000 and no more than NTD 60,000.Ⅱ.Where a carrier or warehouse operator is aware of such false statement but still records it or endorse for it, that carrier or operator shall be penalized pursuant to the preceding paragraph.